单项选择题

Under a force applied at point , the trolley with weight is moving with acceleration a on a horizontal surface. Point is the mass center of the trolley. By D’Alembert’s Principle, the inertial force on the trolley should b

A．

B．

C．

D．

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单项选择题

Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were 600,000 and a fair value of 1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?

A．$193,125
B．$195,000
C．$196,875
D．$191,500

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如图所示的OC门组成的电路，可以等效为________。

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